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I am pleased to present the book Chart of Accounts: a practical and dynamic approach. The result of years of dedication to teaching and research, the book aims to provide solid, didactic support material for students, teachers and professionals in the accounting field. Structured in a clear and objective way, the content covers the fundamentals of the chart of accounts, its role in the organization and its interrelationships in the business environment. In addition to the conceptual aspects, the book offers practical examples that facilitate understanding and encourage day-to-day application, making it a valuable tool for academic training and professional practice. More than a technical guide, this book highlights accounting as an information science, essential for efficient management and decision-making in organizations.